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state that the estate tax “shall not be charged against nor
deducted from any such gift, bequest, devise, * * * or other
property or interest in property, upon or by reason of which such
taxes are assessed and paid”.
In the first instance, we might agree that this language
represents an attempt on the part of decedent to apportion the
estate taxes arising at her death. Arguably, this language might
be read to reflect an intent on the part of decedent that the
principles of equitable apportionment shall not apply.
Nevertheless, the language in decedent’s will is not altogether
clear as to who ultimately should bear the estate tax burden.
Respondent argues that the “plain, unambiguous” meaning of
the language in decedent’s will is that estate taxes are to be
allocated entirely against the charitable bequest to the Lubin-
Green Foundation. If this language has a “plain and unambiguous”
meaning, it eludes us, as it evidently eluded respondent inasmuch
as he previously interpreted the will language to provide for a
50-50 allocation against the residuary bequests. The language in
decedent's will does not purport to express who ultimately should
bear the estate tax burden; rather, it provides that certain
transfers or property shall not be charged with the estate taxes.
This language does not expressly or implicitly charge the estate
taxes to the property passing to the Lubin-Green Foundation.
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